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Schwäbe, Alexander Norbert: Essays on corporate tax planning. Hannover : Gottfried Wilhelm Leibniz Universität, Diss., 2018, ix, 127 S. DOI: https://doi.org/10.15488/4315

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Sum total of downloads: 190




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Abstract: 
This dissertation contains three contributions to corporate tax planning. The first article examines stock price reactions to news about corporate tax avoidance and tax evasion. An event study shows that tax evasion generally has a negative impact on the capital market, while news of tax avoidance leads for firms with a low tax risk to positive capital market reactions. The second article deals with the effects of negotiation strategies of tax auditors and tax advisers on tax base adjustments in the context of a tax audit. A three-step estimation model shows that negotiation strategies have a severe impact on tax base adjustments. Tax auditors can increase tax base adjustments by ten percentage points when opting for a competitive strategy instead of a neutral strategy. The third article deals with the tax-induced income shifting of corporations. The results imply that firms are shifting income from high marginal tax rate periods to low marginal tax rate periods. This effect is particularly pronounced for family firms. Furthermore, firms' real activities manipulation is negatively affected by firms' marginal tax rate.
License of this version: Es gilt deutsches Urheberrecht. Das Dokument darf zum eigenen Gebrauch kostenfrei genutzt, aber nicht im Internet bereitgestellt oder an Außenstehende weitergegeben werden.
Document Type: doctoralThesis
Publishing status: publishedVersion
Issue Date: 2018
Appears in Collections:Wirtschaftswissenschaftliche Fakultät
Dissertationen

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downloads by country:

pos. country downloads
total perc.
1 image of flag of Germany Germany 132 69.47%
2 image of flag of United States United States 11 5.79%
3 image of flag of Brazil Brazil 7 3.68%
4 image of flag of Austria Austria 6 3.16%
5 image of flag of Algeria Algeria 4 2.11%
6 image of flag of Belgium Belgium 4 2.11%
7 image of flag of Netherlands Netherlands 3 1.58%
8 image of flag of India India 3 1.58%
9 image of flag of China China 3 1.58%
10 image of flag of Australia Australia 2 1.05%
    other countries 15 7.89%

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